The Accounting Professional & Ethical Standards Board (APESB) corporate structure is one of a company limited by guarantee.

Board Charter

The Board Charter outlines the role, structure and responsibilities of the Board of Directors. View the Board Charter.


The Constitution provides a framework for the company's internal management including systems of governance, the rights and obligation of Members (CPA Australia, CA ANZ and IPA) and the management of meetings. View the Constitution.

Due Process and Working Documents

The purpose of the Due Process and Working Procedures document is to describe the processes and procedures that must be followed by the APESB in developing and reviewing professional and ethical standards for its Members (Members are CPA Australia, CA ANZ and IPA). View the Due Process and Working Document.

Strategic Plan 2021 - 2025

The Strategic Plan sets the direction and priorities for the activities of the APESB for the five-year period 2021-2025 and have been set within the stated objects of the APESB's constitution. It identifies four key strategic objectives and proposed strategies to achieve those objectives. The Strategic Plan will be subject to periodic review by the Board and will be adjusted to reflect the evolving professional climate and needs of our stakeholders. View the Strategic Plan.

APESB Whistleblower Policy

APESB aims to provide a safe and confidential environment where concerns about suspected or actual misconduct or unlawful activity can be raised by an individual without fear of reprisal or detrimental treatment. View the Whistleblower policy.

Mission & Vision

Issuing professional and ethical standards that are relevant to members of the Professional Accounting Bodies while serving the public interest.

Annual Reports

Read about our key strategies, work plan and engagement activities.

APESB mobile app

Access APESB pronouncements on the go.

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